Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak

Authors

  • Sunarto Sunarto
  • Yuyuk Liana

DOI:

https://doi.org/10.30587/jiatax.v3i1.1530

Keywords:

Tax, Compliance, Taxpayer, Sunction, E-filing

Abstract

The purpose of this study was to determine the effect of applying the E-Filing system to Taxpayer Compliance. The population in this study is the small business unit in Batu District. The research sample is 80 taxpayers. the sampling method uses simple random sampling, the data analysis technique is using regression. The results showed that the first hypothesis namely the adoption of the E-Filling system against Taxpayer Compliance was accepted, In the second hypothesis Understanding Taxation of Taxpayer Compliance was accepted and the third hypothesis there was a significant effect of taxation sanctions on tax compliance.

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Published

2020-04-09

How to Cite

Sunarto, S., & Liana, Y. (2020). Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak. JIATAX (Journal of Islamic Accounting and Tax), 3(1), 9–16. https://doi.org/10.30587/jiatax.v3i1.1530

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